Get ready before “Tax Filing 2023.” When do we have to file?

Everyone, this is almost New Year, right? Of course, the festival that Thai people who have income need to prepare themselves for is ‘Tax Filing 2023’ in early 2024, including filing tax returns or tax allowances.

As for the timeline of tax filing, according to the Revenue Department, Ministry of Finance, the guidelines for individual tax filing in 2023 are as follows.

Details of Tax Filing 2023; Personal Income Tax

1.P.N.D. 90 (Salary + Other incomes)

Assessable income earners under Article 40 (1) – (8) of the Multiple or Single Revenue Code.

Single people who have an assessable income exceeding 60,000 baht.
Spouses who have an assessable income whether each party or both combined exceeding 120,000 baht.
Inheritance that is not divided yet with an assessable income exceeding 60,000 baht.
General partnerships that are not corporations with an assessable income exceeding 60,000 baht.
Community Enterprises under the Act on the Promotion of Specified Community Enterprises as General Partnerships or Group of persons with an assessable income exceeding 1,800,000 baht or exceeding 60,000 baht but not over 1,800,000 baht will get income tax exemption following the criteria, methods, and conditions announced by the Director General.

Tax Filing period; January to March of the following Tax year

2. P.N.D. 91 (Salary)

Those with employment income under Article 40(1) of the Single Revenue Code according to the following criteria:

Single people who have an assessable income exceeding 120,000 baht.
Spouses who have an assessable income whether each party or both combined exceeding 220,000 baht.

Tax Filing period; January to March of the following Tax year

3.P.N.D. 93 In case of filing before the deadline for Tax returns filing

Individual income tax return form for applications for prepayment of taxes before the normal filing deadline.

Tax Filing period; Before the deadline for Tax returns filing

4. P.N.D. 94 (Incomes under Article 40 (5)-(8))

The filing of a half-year personal income tax return for those who have received an assessable income under Section 40 (5)-(8) of the Revenue Code. It is an income from leasing, freelance, income from a contracting, issue important materials besides existence luggage equipment, income from being public figure, and income from business operations

A mid-year tax filing will be calculated from all income summaries from 1 January 30th June. If the income exceeds $600,000 (for single persons) or more than $120,000 (for spouses), P.N.D 94 must be filed, which is not included in the income from regular employment

Tax Filing period; July to September of that year.

5.P.N.D. 95 (For outlanders)

Individual income tax return for foreigners who have earned income from employment of workers of Regional Operating Headquarters.

Tax Filing period; January to March of the following Tax year

Channels for tax Filing 2023

Taxes can be filed online via the website www.rd.go.th or through the RD Smart Tax application. For offline channels, the tax filing can be made at all local Area Revenue Offices and post offices. (Only those who receive services who have domicile in Bangkok and only within January to March.)